RAJEEV JAGDEESH PURI, YAVATMAL V. CIT(A)-28,

ITA 4487/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3866 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 30-07-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , MUMBAI BEFORE SRI MAHAVIR SINGH, J UDICIAL MEMBER ITA NO . 4487 /MUM/201 5 (A.Y:2010 - 11 ) RAJEEV JAGDEESH PURI, B - 203/2014, BHOOMI CLASSIC, NEW LINK ROAD, MALAD (W), MUMBAI 400 064 VS. THE INCOME TAX OFFIC ER, WARD - 26(2)(4) , 6 TH FLOOR, K. G. MITTAL AAYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI 400 002 PAN: AQWPP 7580J APPELLANT .. RESPONDENT APPELLANT BY .. NONE RESPONDENT BY .. SHRI K. L. KANAK, SR. DR DATE OF HEARING .. 11 - 08 - 2016 DATE OF PRONO UNCEMENT 11 - 0 8 - 2016 O R D E R PER MAHAVIR SINGH , JM : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDER OF CIT ( A) - 28 , MUMBAI IN APPEAL NO. CIT ( A) - 28 / IT O - 26(2 ) ( 4) / 332/20 13 - 14 DATED 03 - 1 1 - 2014 . ASSESSMENT WAS FRAMED BY ITO - 26(4) (2 ), MUMBAI FOR ASS ESSMENT YEAR 20 10 - 11 U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) VIDE HIS ORDER DATED 22 - 03 - 2013. 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL IS AGAINST PASSING OF EX - PARTE ORDER. FOR THIS THE ASSESSEE HAS RAISED THE FOLLOWIN G TWO GROUNDS: - 1. THE L EARNED CIT (A) ERRED IN PASSING IN PASSING AN EX - PARTE ORDER WITHOUT FURTHER INVESTIGATING INTO ALLEGED ADDITIONS. 2. THE LEARNED CIT (A) ERRED IN LAW IN DISMISSING APPEAL WITHOUT MAKING FURTHER ENQUIRIES WHICH IS VERY MUCH WITHI N ITS JURISDICTION AS THE POWER OF CIT (A) IS COTERMINOUS WITH THAT OF AO. 3. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSMENT ORDER PASSED BY THE AO IS EX - PARTE U/S 144 OF THE ACT. EVEN, THE CIT (A) HAS ALLOWED ONLY ONE OPPORTUNITY ITA NO. 4487 /MUM/20 1 5 2 BY ISSUING NOTICE ON 15 - 09 - 2014 TO WHICH THE ASSESSEES CHARTERED ACCOUNTANT APPEARED ON 25 - 09 - 2014 AND ASKED FOR ADJOURNMENT. THE CIT (A) DECIDED THE APPEAL ON MERITS ON THE BASIS THE MATERIALS AVAILABLE BUT, WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. WHEN THIS FACT WAS CONFRONTED TO THE LEARNED SR. DR , HE FAIRLY CONCEDED THAT THE MATTER BE REMITTED BACK AS BOTH THE AUTHORITIES HAVE DECIDED THE ISSUE EX - PARTE. IN THE GIVEN FACTS AND CIRCUMSTANCES, I AM OF THE CONSIDERED VIEW THAT IN THE INTERES T OF PRINCIPLES OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE ALLOWED REASONABLE OPPORTUNITY OF BEING HEARD BEFORE FRAMING ASSESSMENT. ACCORDINGLY, I SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND REMIT THE MATTER BACK TO THE FILE OF THE AO FOR FRESH ADJUD ICATION AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 11 - 08 - 2016 COPY OF THE ORDER FORWARDED TO : BY ORDER, ASSISTANT REGISTRAR ITAT, MUMBAI MUMBAI, DATED: 11 - 08 - 2016 LAKSHMIKANTA DEKA/SR.PS SD/ - MAHAVIR SINGH JUDICIAL MEMBER 1. THE APPELLANT 2. THE RESPONDENT. 3. T HE CIT (A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// ITA NO. 4487 /MUM/20 1 5 3 SR.NO. PARTICULARS DATE INITIALS PERSON CONC ERNED 1 DICTATION GIVEN ON 11/8/16 LK DEKA 2 DRAFT PLACED BEFORE AUTHOR 12/8/16 3 DRAFT PROPOSED/PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR.PS 6 KEPT FOR PRONOUNCEMENT O N 7 FILE SENT TO THE BENCH CLERK 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER